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REGISTERED NUMBER: 12092705 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

FOR

DLK PARAPETS LTD

DLK PARAPETS LTD (REGISTERED NUMBER: 12092705)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DLK PARAPETS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: D Meehan
Mrs L Meehan





REGISTERED OFFICE: 21 Hollowgate
Rotherham
South Yorkshire
S60 2LE





REGISTERED NUMBER: 12092705 (England and Wales)





ACCOUNTANTS: Drury & Co
Accountants & Business Advisors
21 Hollowgate
Rotherham
South Yorkshire
S60 2LE

DLK PARAPETS LTD (REGISTERED NUMBER: 12092705)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 70,319 68,074

CURRENT ASSETS
Debtors 5 55,817 127,777
Cash at bank and in hand 96,951 100
152,768 127,877
CREDITORS
Amounts falling due within one year 6 87,751 112,186
NET CURRENT ASSETS 65,017 15,691
TOTAL ASSETS LESS CURRENT
LIABILITIES

135,336

83,765

CREDITORS
Amounts falling due after more than one
year

7

35,893

40,022
NET ASSETS 99,443 43,743

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 99,343 43,643
SHAREHOLDERS' FUNDS 99,443 43,743

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DLK PARAPETS LTD (REGISTERED NUMBER: 12092705)

BALANCE SHEET - continued
31 JULY 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 March 2024 and were signed on its behalf by:





D Meehan - Director


DLK PARAPETS LTD (REGISTERED NUMBER: 12092705)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023


1. STATUTORY INFORMATION

Dlk Parapets Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

DLK PARAPETS LTD (REGISTERED NUMBER: 12092705)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 August 2022 27,348 101,919 129,267
Additions 3,788 36,649 40,437
Disposals - (14,695 ) (14,695 )
At 31 July 2023 31,136 123,873 155,009
DEPRECIATION
At 1 August 2022 8,957 52,236 61,193
Charge for year 5,584 17,913 23,497
At 31 July 2023 14,541 70,149 84,690
NET BOOK VALUE
At 31 July 2023 16,595 53,724 70,319
At 31 July 2022 18,391 49,683 68,074

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2022 95,454
Additions 36,649
Disposals (14,695 )
At 31 July 2023 117,408
DEPRECIATION
At 1 August 2022 48,497
Charge for year 17,231
At 31 July 2023 65,728
NET BOOK VALUE
At 31 July 2023 51,680
At 31 July 2022 46,957

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 33,740 11,567
Other debtors 22,077 116,210
55,817 127,777

DLK PARAPETS LTD (REGISTERED NUMBER: 12092705)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 1,229
Hire purchase contracts 18,918 15,427
Taxation and social security 34,137 23,181
Other creditors 34,696 72,349
87,751 112,186

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 35,893 40,022

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary Shares £1 100 100

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the reporting date, the company was indebted to a director in the sum of £33,196 (2022: £69,549.)

There are no formal repayment terms attached to this loan and interest is not being charged.